Acquiring

a non-current asset is valued as the fair value of the assets given up in exchange for acquiring the non-current asset.

Issues dealing with acquisitions are:

when to capitalize or expend, if acquiring an asset that requires repairs, modifications to bring it up as fit for use to generate future economic benefit. Some "enhancements" may be better written down as expenses if they can't be justified as major repairs or modifications , that for instance, undergo depreciation later.
fair value proportioning of non - whole business multiple package acquisitions. This means if one historical cost is applied to acquire a group of assets, each asset needs to be assessed for fair value, and the total of fair values found to be the denominator for each fair value to act as numerator to find the proportionate initial booked cost of each asset. This is because of the value if asset given up rule, meaning the total of book values must equal the value of asset given up ( cash even), in the non-business combination case.
goodwill (intangible asset) or bargain (gain income) can be recorded for whole businesses acquired at cost different to fair value, as the business combination of your entity and the acquired entity means the acquired entity's assets are booked at fair value under the subsidiary entity.
current assets acquired under the above two cases are recorded at fair value (and aren't included in apportioning in non business combination case), unless it is a debtor account ( accounts receivable), then the difference between book value and fair value can recorded as a credit to bad debt allocation if fair value is lower.

Other points to consider:

liabilities can be acquired, like accounts payable, and a are similarly credits to the entities accounts payable liability , like acquired bad debt allocations.
shares are liquid assets which have a fair value when disposed of, and can be exchanged at fair value for acquisition of non-current assets.

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